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CHECKLIST OF DOCUMENTS For HOA

This document provides a checklist of registration documents and regular compliance requirements for homeowners associations. It outlines documents needed for initial registration with the Housing Land Use Regulatory Board (HLURB) and the Bureau of Internal Revenue (BIR), as well as annually required documents like audited financial statements, tax forms, and books of accounts that must be submitted to maintain registrations. Failure to comply with regular reporting deadlines to the HLURB and BIR could result in penalties.

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17K views

CHECKLIST OF DOCUMENTS For HOA

This document provides a checklist of registration documents and regular compliance requirements for homeowners associations. It outlines documents needed for initial registration with the Housing Land Use Regulatory Board (HLURB) and the Bureau of Internal Revenue (BIR), as well as annually required documents like audited financial statements, tax forms, and books of accounts that must be submitted to maintain registrations. Failure to comply with regular reporting deadlines to the HLURB and BIR could result in penalties.

Uploaded by

Jfm A Dazlac
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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CHECKLIST OF DOCUMENTS

FOR HOMEOWNERS ASSOCIATION

I. REGISTRATION DOCUMENTS

A. HLURB REGISTRATION

1. Articles of Incorporation
2. By-Laws
3. Notarized undertaking to Change Name of Association and to Comply with
the Rules and Regulations
4. Information Sheet
5. List of the members of the association with the members’ corresponding
signatures
6. Certification as to the existence or absence of any other association in the
subdivision/village; and the name and address of the nearest association, if
any
7. Authorization by the incorporators for the representative of the association to
transact/follow-up its registration application with the HLURB
8. Approved subdivision/development plan indicating the area covered by the
association

B. BIR REGISTRATION

1. BIR Form 1903 (Application for Registration for Corporations/Partnerships


[taxable/non-taxable])
2. Photocopy of Certificate of Registration issued by HLURB
3. Photocopy of Articles of Incorporation
4. Payment of PHP 500.00 for Registration Fee and PHP 30.00 for loose DST or
Proof of Payment of Annual Registration Fee (ARF)
5. BIR Printed Receipts/Invoices (if opted to buy for use) or Final and clear
sample of Principal Receipts/Invoices
6. Board Resolution indicating the name of the authorized representative or
Secretary’s Certificate, in case of authorized representative who will transact
with the BIR
7. Attend scheduled initial briefing for new business registrations to be
conducted by RDO in order to apprise them of their rights and
duties/responsibilities
8. BIR RDO will issue Certificate of Registration (Form 2303) together with the
“Notice to Issue Receipt/Invoice”, Authority to Print (ATP), BIR Printed
Receipts/Invoices (if applicable) and eReceipt as proof of payment

II. POST-REGISTRATION DOCUMENTS

A. HLURB REQUIREMENTS (to be submitted within 30 days from issuance of


certificate of registration)

1. Tax Identification Number (TIN)


2. BIR Certification/Official BIR Stamps or Receipts
3. Books required for stamping (to be submitted within 30 days from
registration):
3.1. Membership Book – contains the list of all original and additional
members of the association (with signatures) duly attested to by the
secretary of the board
3.2. Minutes Book – contains the minutes of all meetings of members and
of the board of directors / trustees
3.3. Cash Receipts Book (CRB)
3.4. Cash Disbursement Book (CDB)
3.5. Journal – contains the daily transactions information and contributions
of the association
3.6. Ledger – contains the debits and credits information of the association

B. BIR REQUIREMENTS

1. Registration of Manual Books of Accounts

1.1. BIR Form 1905 (Application for Registration Information


Update/Correction/Cancellation)
1.2. New sets of permanently bound books of accounts for
registration/stamping or the bound journals and/or ledgers
1.3. Board Resolution indicating the purpose and the name of the
authorized representative; or Secretary’s Certificate
1.4. Any government-issued ID of the authorized representative

2. Authority to Print (ATP)


2.1. BIR Form 1906 (Application for Authority to Print Receipts and
Invoices)
2.2. Final and clear sample of principal and supplementary
receipts/invoices
2.3. Photocopy of Printer’s Certificate of Delivery (PCD)

III. REGULAR COMPLIANCES

A. HLURB REPORTORIAL REQUIREMENTS

1. General Reportorial Requirements

WHAT TO FILE FREQUENCY DEADLINE


General Information Sheet Annual Within 90 days from closing of the
(GIS) fiscal period
Latest Financial Statement Annual -same-
(prepared and signed by the
association treasurer and
auditor, and attested correct by
the association president or the
chairman of the board)
Updated List of Members Annual -same-
(Prepared and certified correct
by the association secretary and
attested to by the association
president)
Compiled Board Resolutions Annual -same-
and Secretary’s Certificates
(duly signed by the majority of
the board and certified correct
by the association secretary)

2. After-Election Reports

WHAT TO FILE FREQUENCY DEADLINE


General Information Sheet As Needed Within 15 days from date of
(GIS) election
Proof of notice of election -same- -same-
(posted in conspicuous places)
Notice of Election (sent to -same- -same-
members stating date, time and
place of election)
List of Qualified Voters (certified -same- -same-
by the association secretary and
treasurer)
Voters Attendance Sheet -same- -same-
(signed by the members and
attested correct by the
Committee on Elections)
Notarized Minutes of Elections -same- -same-
of Board of Directors (prepared
and signed by the Election
Committee)
Notarized Minutes of Elections -same- -same-
of Officers (prepared and signed
by the Election
Committee/Association
Secretary)
Election returns (prepared and -same- -same-
signed by the Election
Committee)
1 Tally Sheet -same- -same-
2-ELECOM Report (BOD -same- -same-
Election), indicating:
a. Number of qualified
voters
b. Number of votes cast
c. Number of votes
received by individual
candidates
d. Protest registered on the
day of election, if any
e. Other information
relevant and necessary
in the conduct of election
In case of failure of elections: -same- Within 5 days from the date of the
failed election
1. Affidavit of Non-Holding
of Election (stating
reason why no election
was conducted in
accordance with the
association by-laws
executed by the
association secretary and
attested by the
association president)
2. Notice of Postponement

*NOTE: The election committee shall call for another election within 30 days from the
date of the failed election.
B. BIR COMPLIANCES

WHAT TO FILE FREQUENCY DEADLINE


BIR Form 0605 – Renewal Annual On or before January 31
of BIR Registration
Books of Accounts Annual If loose-leaf books – on or
before January 15

If computerized books – on
or before January 30
BIR Form 1604CF – Annual On or before January 31
Annual Information Return
of Income Taxes Withheld
on Compensation
BIR Form 1604E – Annual Annual On or before March 1
Information Return of
Creditable Income Taxes
Withheld (Expanded) /
Income Payments Exempt
from Withholding Tax
BIR Form 2316 – Annual On or before January 31
Certificate of
Compensation Payment /
Tax Withheld
BIR Form 2316 Annual On or before February 28
BIR Form 1702-RT Annual On or before April 15
(Annual Income Tax
Return)
Audited Financial Annual On or before April 15
Statement
Inventory List and Other Annual On or before January 30
Tangible Asset-Rich
Balance Sheets (Per
Revenue Memorandum
Circular 57-2015)
BIR Form 1601E Monthly On or before the 10th of the
preceding month
BIR Form 2551M (non- Monthly On or before the 20th of the
VAT) preceding month
BIR Form 2550M (VAT)
BIR Form 2550Q (VAT) Quarterly On or before the 25th of the
preceding month after the
close of the quarter
BIR Form 1701Q Quarterly On or before the 60th day
after the close of the
quarter

REQUIREMENTS FOR TAX EXEMPTION CERTIFICATE (per RMO 20-2013):

1. Application Letter for Tax Exemption citing the particular paragraph under
Section 30 of the NIRC, as amended as basis for the tax exemption;
2. Certified true copy of the latest Articles of Incorporation and By-Laws
3. Certification under oath by an Executive Officer of the Company as to: (i) all
previous amendments/changes in the AOI and By-Laws, (ii) Manner of activities,
and (iii) the sources and disposition of income, if any.
4. Certificate on the amendment of Articles of Incorporation and By-Laws
5. Certified true copy of the Certificate of Registration with the BIR
6. Certification under Oath by the Treasurer of the Company as to the amount of
income, compensation, salaries or any emoluments paid by the corporation to its
officers, and other executive officers
7. Certification issued by the RDO that the Company is not subject of any pending
investigation, on-going audit, pending tax assessment, administrative protest,
claim for refund or issuance of tax credit certificate, collection proceedings, or
judicial appeal, or, if there is any, Original Copy of the Certification issued by the
RDO on the status thereof
8. Certified true copies of the Income Tax Returns or Annual Information Returns
and Financial Statements of the corporation or association for the last three (3)
years
9. Statement under oath by the executive office of the Company as to its Modus
Operandi which shall include the following:

a. A full description of the past, present, and proposed activities of the Company
b. Narrative description of anticipated receipts and contemplated expenditures
c. Description of all revenues which it seeks to be exempted from income tax

10. Any such other documents BIR may require as the circumstances warrant

11. Certificate from LGU that it lacks the resources to provide basic community
services defined under Section 3(d) of RA 9904 to the Association

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